DEBACKERE BART: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DEBACKERE BART
Largest movements
- Current investments +€300,000
new in 2025: €300,000
- Cash -€214,965
down €214,965 (-43.0%), from €500,004 to €285,039
mainly Current investments (-€300,000) and Receivables within one year (-€4,108)
- Tangible fixed assets -€6,629
down €6,629 (-46.0%), from €14,413 to €7,783
of which Plant, machinery and equipment: -€5,486
- Reserves +€83,146
up €83,146 (+16.3%), from €510,813 to €593,959
- Financial income -€11,888
down €11,888 (-85.3%), from €13,932 to €2,045
- Gross operating margin -€10,579
down €10,579 (-8.0%), from €131,946 to €121,368
- Taxes -€7,114
down €7,114 (-18.1%), from €39,356 to €32,242
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €527,714 | €610,918 | +€83,204 | +15.8% |
| Fixed assets | 21/28 | €14,413 | €7,783 | -€6,629 | -46.0% |
| Tangible fixed assets | 22/27 | €14,413 | €7,783 | -€6,629 | -46.0% |
| Plant, machinery and equipment | 23 | €7,988 | €2,502 | -€5,486 | -68.7% |
| Furniture and vehicles | 24 | €2,905 | €2,243 | -€662 | -22.8% |
| Other tangible fixed assets | 26 | €3,520 | €3,038 | -€482 | -13.7% |
| Current assets | 29/58 | €513,301 | €603,135 | +€89,834 | +17.5% |
| Amounts receivable within one year | 40/41 | €9,844 | €13,951 | +€4,108 | +41.7% |
| Trade receivables | 40 | €289 | €3,600 | +€3,311 | +1,146% |
| Other amounts receivable | 41 | €9,555 | €10,351 | +€797 | +8.3% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €500,004 | €285,039 | -€214,965 | -43.0% |
| Deferred charges and accrued income | 490/1 | €3,454 | €4,145 | +€691 | +20.0% |
| Total equity and liabilities | 10/49 | €527,714 | €610,918 | +€83,204 | +15.8% |
| Equity | 10/15 | €517,013 | €600,159 | +€83,146 | +16.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €510,813 | €593,959 | +€83,146 | +16.3% |
| Distributable reserves | 133 | €510,813 | €593,959 | +€83,146 | +16.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,701 | €10,760 | +€58 | +0.5% |
| Amounts payable within one year | 42/48 | €10,701 | €10,760 | +€58 | +0.5% |
| Trade debts | 44 | €4,778 | €7,563 | +€2,785 | +58.3% |
| Suppliers | 440/4 | €4,778 | €7,563 | +€2,785 | +58.3% |
| Taxes, remuneration and social security | 45 | €5,923 | €3,197 | -€2,727 | -46.0% |
| Taxes | 450/3 | €5,923 | €3,197 | -€2,727 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,573 | €6,629 | +€56 | +0.9% |
| Other operating charges | 640/8 | €451 | €400 | -€51 | -11.4% |
| Gross operating margin | 9900 | €131,946 | €121,368 | -€10,579 | -8.0% |
| Operating profit (loss) | 9901 | €124,922 | €114,339 | -€10,583 | -8.5% |
| Financial income | 75/76B | €13,932 | €2,045 | -€11,888 | -85.3% |
| Recurring financial income | 75 | €13,932 | €2,045 | -€11,888 | -85.3% |
| Financial charges | 65/66B | €951 | €995 | +€44 | +4.7% |
| Recurring financial charges | 65 | €951 | €995 | +€44 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €137,904 | €115,388 | -€22,515 | -16.3% |
| Income taxes | 67/77 | €39,356 | €32,242 | -€7,114 | -18.1% |
| Profit (loss) for the period | 9904 | €98,548 | €83,146 | -€15,402 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €98,548 | €83,146 | -€15,402 | -15.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.